This table shows the filing and payment frequency and deadlines for businesses. The frequency and deadlines might be changed to fit the number and size of business activities.

Direct or indirect tax type

Frequency

Deadline in the case of a recently started business

VAT
(value-added tax)
Monthly, quarterly or biannually

1 month and 10 days after the expiry of the period.

So, VAT concerning third quarter of 2017 is due on 10 November 2017.

Customs Monthly or within days

If security has been given:
16 days after the expiry of the month in which the goods are imported.

If security has not been given:
5 days after the goods have been declared.

Excise duties Monthly

15 days after the expiry of the month.

Payroll tax Monthly, quarterly or annually

15 days after the expiry of the quarter.

15 days after the expiry of the month in the case of financial businesses.

A-tax etc.
Employment and income information including A-tax and contributions

(A-tax, tax deducted from income at source, is paid on the A-income including salaries/ wages, unemployment benefits, pensions, etc.).

Monthly On the 10th of the month.

B-tax

(B-tax, tax not deducted from income at source, is paid on the B-income, i.e. fees, remuneration, profit from self-employment and interest income)

Monthly On the 20th of the month except for June and December.
Business tax and corporation tax Biannually

On the 20 March and 20 November.

Tax return Annually

On 1 July the following year.

Contact
You are welcome to contact the Danish Tax Agency on (+45) 72 22 18 18.

Please see our legal guide (in Danish) for further legal information.